Budgeting for Employee Benefits
Date of Submission
Master of Science in Accounting
Employee fringe benefits--Accounting
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1984 no.3
Employee benefit growth, during recent years, has substantially improved workers' well-being, and has also increased the cost of doing business. Estimates done by the U.S. Chamber of Commerce show that wages and salaries have increased more than fivefold from 1959 to 1980, as compared to employers' costs for employee benefits, which have increased almost ninefold during the same time period. As a result of this approximate doubling in the ratio of benefit costs to wages and salaries, a more in-depth understanding of the various types of benefits and the underlying criteria (factors) effecting their costs is required by those financial groups responsible for projecting (budgeting) their costs.
Zembruski, James H., "Budgeting for Employee Benefits" (1984). Master's Theses. 13.